What is the advisory electricity rate?

The advisory electric rate is HMRC's electricity mileage rate for fully electric company cars. From September 2026, it is 7p per mile for home charging and 15p for public charging [S1]. It helps employers reimburse business travel or recover private-travel electricity costs. It is a mileage rate, rather than a charging tariff for your site. Checked October 2026.

Last checked 16 October 2026

What is the current advisory electricity rate?

The advisory electric rate is HMRC’s mileage-based electricity rate for fully electric company cars. People also call it the advisory electricity rate. The current rates distinguish charging at home from public charging [S1].

These are rates per mile travelled, not prices per kilowatt-hour (kWh), the unit measuring electrical energy. Do not use the table to set your customer charging tariff [S1].

How do you calculate a business mileage reimbursement?

For an illustration, assume an employee drives 100 eligible business miles in a fully electric company car, all supported by home charging. The calculation is 100 × £0.07 = £7. With the same assumed mileage supported entirely by public charging, it is 100 × £0.15 = £15 [S1].

For mixed charging, HMRC permits a fair and reasonable apportionment. Keep the mileage log and evidence of charging locations. Check the calculation and tax treatment with your accountant [S1].

What should your workplace policy record?

Ask your payroll team to distinguish company cars from employees’ own cars before approving claims. HMRC’s own-vehicle mileage framework uses business miles and an approved amount for the tax year [S2].

For your internal procedure, record the vehicle, journey purpose, mileage, charging evidence and applicable rate. Agree who checks exceptions and retain enough information to reproduce the calculation. This helps your accounts team resolve a claim without treating a charger receipt as a mileage record.

Read reimbursing home charging alongside staff charging tax rules. Your workplace charging policy should explain the claim process in plain language.

Next step

For workplace charging equipment, get matched with an installer that covers your area. Piggy Pineapple Ltd operates this referral service. We refer enquiries to installer partners and may be paid a fee. Our owner holds shares in at least one partner. Before sharing your details, we name the proposed partner and disclose any shareholding in it.